Dilip Mehta, Jabalpur V. Addl. CIT, Jabalpur

ITA 72/JAB/2012

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 8225 (ITAT-JABALPUR)
• Duration Of Justice: 7 year(s) 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 22-08-2012
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: H P MEENA
• Keywords: Difference of opinion
• Section: 143(3); 2

Judgement Text

I.T.A NO.72/JAB/2012 1 DILIP MEHTA V. ADDL. CIT (AY 2005-06) IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE S/SHRI NRS GANESAN, JUDICIAL MEMBER & SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO. 72/JAB/2012 ASSESSMENT YEAR: 2005-06 SHRI DILIP MEHTA, PROP. RAJUL BUILDERS, RAJUL ARCADE, RUSSEL CHOWK, JABALPUR (MP) 482001 (PAN: AAJPM 8444K) VS. ADDL. COMMISSIONER OF INCOME TAX, RANGE-2, JABALPUR (APPELLANT ) (RESPONDENT) APPELLANT BY SHRI SAPAN USRETHE, ADVOCATE RESPONDENT BY SHRI H.P.MEENA, CIT-DR DATE OF HEARING 20/7/2020 DATE OF PRONOUNCEMENT 20/7/2020 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE ASSESSEE AGITATING THE ORD ER BY THE COMMISSIONER OF INCOME TAX (APPEALS), JABALPUR (CI T(A) FOR SHORT) DATED 22/12/2011, DISMISSING THE ASSESSEES APPEAL CONTES TING THE ORDER UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREI NAFTER) DATED 31/12/2007 FOR ASSESSMENT YEAR (AY) 2005-06. 2. IN THIS CASE, THE APPEAL, ON ACCOUNT OF DIFFEREN CE OF OPINION BETWEEN THE TWO MEMBERS CONSTITUTING THE DIVISION BENCH THAT HE ARD THE MATTER, WAS REFERRED BY THE HONBLE PRESIDENT, TRIBUNAL, U/S. 2 55(4) OF THE ACT TO A THIRD MEMBER. THE LD. THIRD MEMBER, VIDE HIS ORDER DATED 20.3.2020, DELINEATED TWO ISSUES AS ARISING FOR HIS ADJUDICATION FROM THE SEV ERAL QUESTIONS PROJECTING THE I.T.A NO.72/JAB/2012 2 DILIP MEHTA V. ADDL. CIT (AY 2005-06) POINTS ON WHICH DIFFERENCE OF OPINION AROSE BETWEEN THE MEMBERS OF THE DIVISION BENCH, REFERRED TO SEPARATELY BY THEM. AND DECIDED AS UNDER: ISSUE NO.1: 2.1 THE SELECTION OF ASSESSEES RETURN FOR THE RELE VANT YEAR FOR SCRUTINY U/S. 143(3) OF THE ACT WAS IN COMPLIANCE OF THE PROCEDUR E LAID DOWN BY CBDT FOR SELECTION OF CASES FOR SCRUTINY FOR NON-CORPORATE A SSESSEES FOR F.Y. 2006-07, AND, THUS, THE ASSESSMENT U/S. 143(3) DATED 31.12.2007, WHICH IS THE SUBJECT MATTER OF THE INSTANT APPEAL, COULD NOT BE IMPUGNED ON THAT S CORE. IN THIS, HE AGREED WITH THE LD. AM. (PARAS 3 TO 9 OF HIS ORDER) ISSUE NO.2: 2.2 THE ASSESSMENT OF RS.65,10,591/-, RETURNED BY T HE ASSESSEE AS AGRICULTURAL INCOME, WAS ASSESSABLE AS SUCH, AND ITS ASSESSMENT AS INCOME FROM OTHER SOURCES, IN WHOLE OR IN PART, COULD NOT BE SUSTAINE D IN LAW, I.E., IN THE FACTS AND CIRCUMSTANCES OF THE CASE, INCLUDING THE EXPLANATIO NS FURNISHED, AND ON THE BASIS OF MATERIAL ON RECORD. IN THIS, HE AGREED WITH THE LD. JM. (PARAS 10 TO 34 OF HIS ORDER). 3.1 THE MATTER WAS ACCORDINGLY LISTED FOR TODAY INS TANT, TO DISPOSE THE APPEAL IN ACCORDANCE WITH THE MAJORITY VIEW AFTER HEARING THE PARTIES, WHO DID NOT EXPRESS ANY OBJECTION THERETO. 3.2 NO OTHER ISSUE SURVIVES FOR ADJUDICATION IN THE INSTANT APPEAL. 3.3 THE APPEAL IS ACCORDINGLY DECIDED ON THE AFORES AID TERMS. I.T.A NO.72/JAB/2012 3 DILIP MEHTA V. ADDL. CIT (AY 2005-06) 4. IN THE RESULT, THE ASSESSES APPEAL IS PARTLY AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 20, 2020 SD/- SD/- (N.R.S. GANESAN) (SANJAY A RORA) JUDICIAL MEMBER ACCOUNTA NT MEMBER DATED: 20/07/2020 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: SHRI DILIP MEHTA, PROP. RAJUL BUILDE RS, RAJUL ARCADE, RUSSEL CHOWK, JABALPUR (MP) 482001 2. THE RESPONDENT: ADDL. COMMISSIONER OF INCOME TAX, R ANGE-2, JABALPUR 3. THE CONCERNED CIT: C.I.T., JABALPUR 4. THE CIT(A)-1, JABALPUR 5. SR. DR, ITAT 6. GUARD FILE